Where did the 64,000 come from in the suggested solution? (On letter B.), can someone explain?

Problem 2: At December 31, 2018, the following information has been collected by Ivonne Company's office and branch for reconciling the branch and home office accounts. The home office's branch account balance at December 31 , 2018 is P628,000. a. On December 30,2018 , the branch sent a check for P47,000 to the home office to settle its account. The branch debited accounts payable. The check was recorded twice by the home office amounting to P4,700, one on December 31, 2018 and another on January 4, 2019. b. On December 27, 2018 the branch returned P32,000 of limited edition merchandise to the home office for the January introductory sale. The home office debited the Investment in branch account when the merchandise was received on December 30, 2018. c. The home office allocated 2/5 of its general expenses to the branch. The branch had entered 3/5 by mistake at year-end. The home office recorded in its books general expenses amounting to P27,000. d. Branch store insurance premiums of P9,750 were paid by the home office. The branch recorded the amount of P7,590. e. A furniture costing the home office P17,000 was picked up by the branch as P1,700. f. Meals and regerentations of 112,000 changed by the home oflice were g. Preight chane an perchindise made toy the home othee for P5.830 was h. Home office credit memo rejresenting a discount on merchandise for Hoone office credit mensioe by the branch The home efice fasied to take up a P7,000 debit memo from the brunch 1. Home offce erroneousty recorded branchy ctedit momo at P45,62s the branch collected from thr customen of the home office atmounting to P54,265 The unadjusted balance of the hane office acoount in the books of the branch at December 31, 2018 is: a po44,600 c. P545,300 b. 1560,020 d. P577,300 Answerc